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Finance Act 2012

Grants for giving up agricultural land

76.Paragraph 49(1) repeals section 249 of TCGA (grants for giving up occupation of agricultural land).

77.Paragraph 49(2) amends the heading which section 249 comes under from “Agricultural Land and Woodlands” to “Woodlands”.

78.Paragraph 49(3) provides that the repeal in subsection (1) has effect in relation to disposals made on or after 6 April 2013.

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